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2023 Tennessee Code
Title 67 - TAXES AND LICENSES (§§ 67-1-101 — 67-10-107)
Chapter 4 - PRIVILEGE AND EXCISE TAXES (§§ 67-4-101 — 67-4-3206)
Part 7 - BUSINESS TAX ACT (§§ 67-4-701 — 67-4-730)
Section 67-4-730 - Property management companies
Universal Citation:
TN Code § 67-4-730 (2023)
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A property management company shall owe its business tax based on its gross proceeds from overnight rentals and gross proceeds from any other source subject to the business tax levied by this part.
Acts 2001, ch. 224, § 3.
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